Condiments Company uses standards to control its materials costs. Assume that a batch of ketchup (1,500 pounds) has the following standards: Whole tomatoes Vinegar Standard Quantity Standard Price 2,500 lbs. $ 0.54 per lb. 140 gal. $ 3.30 per gal. 12 gal. $ 12.00 per gal. 56 lbs. $ 3.00 per lb. Corn syrup Salt The actual materials in a batch may vary from the standard due to tomato characteristics. Assume that the actual quantities of materials for batch K-111 were as follows: 2,600 lbs. of tomatoes 134 gal. of vinegar 13 gal. of corn syrup 55 lbs. of salt a. Determine the standard unit materials cost per pound for a standard batch. If required, round amounts to the nearest cent. Ingredient Whole tomatoes Vinegar Corn syrup Salt Total Standard Cost per Batch $ $ Whole tomatoes Vinegar Corn syrup Salt Total Standard unit materials cost per pound b. Determine the direct materials quantity variance for batch K-111. If required, round amounts to the nearest cent. Enter a favorable variance as a negative number using a minus sign and an unfavorable variance as a positive number. Ingredient Whole tomatoes Vinegar Corn syrup Salt Materials Quantity Variance Favorable/Unfavorable $ Unfavorable Favorable Unfavorable $ Favorable Total direct materials quantity variance Unfavorable